With effect from 1 July, the Bundestag has introduced decisive changes to the real estate transfer tax. Models for avoiding real estate transfer tax with the help of so-called RETT blockers are now more difficult, but may still be attractive, especially for larger volumes. The changes are far-reaching, and certain old cases, especially in the case of restructurings from 2016, may also be affected. Our Update shows in which cases particular caution is required and which alternatives to the share deal are now even more in focus.
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